Find helpful links to 990 resources and tools tailored to meet the specialized needs of exempt organizations, tax professionals, the general public and contributors, and researchers (including the media) on IRS.gov.

Full Text:

Form 990 series returns are required to be filed by most tax-exempt organizations, except for church and government-affiliated organizations. Form 990 is the IRS primary tool for gathering information about tax-exempt organizations, for educating organizations about tax law requirements and ensuring their compliance.  Organizations use it to inform the public about their programs.  In addition, most states rely on Form 990 to perform charitable and other regulatory oversight, and to satisfy state income tax filing requirements for organizations claiming exemption from state income tax.

This web page presents material about the 990 series forms and annual filing requirements in four groupings. Each  grouping has information for tasks typically performed by the group.

• Exempt organizations--If you are an officer, director, employee or volunteer of an exempt organization; 
• Tax professionals--If you prepare returns for or provide tax advice to exempt organizations;
• General public and contributors--If you make contributions to charitable organizations or want to find information about an exempt organization; and
• Researchers (including news media)--If you need statistical information or general background information about exempt organizations.

If you cannot find what you want on these pages, try using our Site Index or use the Search box in the upper right corner of each page on irs.gov.

Source: http://www.irs.gov/charities/article/0,,id=214479,00.html